Exploration of Dimensions and Measurement in Intellectual Capital Modeling
Sulastri
1
, Yuki Fitria
2
, Chichi Andriani
3
1
Universitas Negeri Padang, Padang, Indonesia, sulastri. feunp @ gmail.com
2
Universitas Negeri Padang, Padang, Indonesia, yukifitria@fe.unp.ac.id
3
Universitas Negeri Padang, Padang, Indonesia, chichi.andriani @ gmail.com
Abstract
This study aims to explore groups of intellectual capital items that can measure well the values of
company intellectual capital, especially SMEs in Padang. Then developed an intellectual capital
model that can be implemented for SME’s, especially in Padang. The population in this study is all
micro, small and medium enterprises (SMEs) that are under the guidance of the Cooperative and
MSME Office in Padang. In 2017 there were 2,953 MSMEs spread across 11 sub-districts in Padang
City. The number of samples was determined through a purposive technique and a proportional
sampling area cluster, so that a sample of 341 people was obtained. The data collection technique in
this study was used a questionnaire using Intellectual capital dimensions and sub
dimensions. Techniques analysis of data in this study used confirmatory analysis (CFA). From the
results of data processing the results obtained, that; Of the total 29 items of intellectual capital tested,
only 22 items can be used to measure the dimensions of intellectual capital at SMEs, especially in
Padang. Where for the human capital dimensions is measured by 7 statement items, for the
customer capital dimensions there are 3 statement items. Next there are 12 statement items to
measure structural capital.
Keywords: intellectual capital, human capital, customer capital, structural capital
Introduction
Today's globalization has tightened competition in organizations in all fields. This forces organizations to
change the way they do business, usually labor-based to knowledge-based business (Tjiptohadi and Agustine,
2003). With knowledge-based through the application of intellectual capital, it is believed that the organization
could be more effective in achieving its goals compared to only basing on the role of financial capital.
The ability of intellectual capital of employees can be seen from the quality of ideas, information, knowledge
and expertise as well as the commitment they have. If the competency has a great opportunity to be actualized
and integrated into the management process, then this intellectual capital is believed to significantly increase the
ability of assets to increase profits, performance, job satisfaction, customer satisfaction and those interested in the
organization, (Orhan and Kenan, 2015) .
Ideally intellectual capital is implemented by all types of companies, including Micro, Small and Medium
Enterprises (MSME). From the results of Ngah & Ibrahim's research (2009), it is known that intellectual capital in
SMEs could contribute to the product innovation process that encourages SMEs performance improvement. In
line with Daou et al (2013) in general intellectual capital has a positive impact on the performance of SMEs.
The existence of SMEs is vital in a country, reflecting the role of the entrepreneurial world in a process of
better economic growth. Like Indonesia, the intensity of the existence of SMEs is expected to be able to develop
and contribute positively to increasing the number of Gross Domestic Product (GDP), and broadly in the process
of improving the welfare and regional economy in the future. Yet globalization is pushing for high levels of
competition that business people need to be more innovative. However, factually the ability of innovation and
Copyright © 2020 The Authors. Published by Atlantis Press SARL.
This is an open access article distributed under the CC BY-NC 4.0 license -http://creativecommons.org/licenses/by-nc/4.0/. 915
Advances in Economics, Business and Management Research, volume 124
4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)